Services on which tax will be payable under reverse charge mechanism (RCM) under IGST Act - Residential Property - Seeks to amend in Notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017 - 09/2024 - Integrated GST (IGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 09/2024-Integrated Tax (Rate) New Delhi, the 8th October, 2024 G.S.R. 625(E ). In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28th June, 2017 , namely:- 1. In the said notification, in the Table, after serial number 6AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: - (1) (2) (3) (4) 6AB Service by way of renting of 1 [ any immovable property ] other than residential dwelling. Any unregistered person Any registered person. 2. This notification shall come into force with effect from the 10th October, 2024. [F. No. 190354/149/2024-TO(TRU-II) Part-I CBEC] DILMIL SINGH SOACH, Under Secy. Note: - The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 17/2023 -Integrated Tax (Rate), dated the 19th October, 2023 published in the official gazette vide number G.S.R. 766(E), dated the 19th October, 2023. ************** NOTES:- 1. Corrected vide Notification No. G.S.R. 654(E) dated 22-10-2024 before it was read as, any property